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第八届全国人民代表大会常务委员会第十二次会议审议了国务院关于《中华人民共和国税收征收管理法修正案(草案)》的议案,为了适应税制改革的需要和税收征收管理体制的变化,决定对《中华人民共和国税收征收管理法》作如下修改:
The 12th meeting of the Standing Committee of the Eighth National People’s Congress examined the proposal of the State Council on “Amending the Tax Administration Law of the People’s Republic of China (Draft)”. In order to meet the needs of tax system reform and the changes in the tax collection and management system, the resolution Law of the People’s Republic of China on Tax Collection and Management is amended as follows: